Legal Opinion
Custer v. Bedford County Board of Assessment & Revision of Taxes
Commonwealth Court of Pennsylvania
Decided November 2, 2006No. 222 C.D. 2006PublishedCited by 4 opinions
1Opinion of the Court
OPINION BY
Judge PELLEGRINI.
Robert S. Custer (Custer) appeals an order of the Court of Common Pleas of Bedford County (trial court) affirming the Bedford County Board of Assessment and Revision of Taxes’ (Board) decision that his greenhouse was taxable realty pursuant to Section 201(a) of the Fourth to Eighth Class County Assessment Law (Fourth to Eighth Class Law).1
Custer owns approximately 97 acres in Cumberland Valley Township, Bedford County, where he operates a nursery business. In March 2001, Custer purchased a used greenhouse for $1,500, disassembled it, transported it by flatbed pickup…
2Cases cited12 opinions
- Clayton v. LienhardSupreme Court of Pennsylvania · 1933
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
- In re Appeal of Sheetz, Inc.Commonwealth Court of Pennsylvania · 1995
- United Laundries, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1948
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cellco Partnership v. Lycoming County Board of AssessmentCommonwealth Court of Pennsylvania · 2007
- Pedersen v. Monroe County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2014
- Custer v. Bedford County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2006
- Risch, G. v. Risch, G.Superior Court of Pennsylvania · 2015